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A self-employed individual requested clarification on how to tax a subsidy from the Community of Madrid for the extension of the RETA flat-rate scheme. The DGT ruled that it constitutes income from economic activity and must be recognised according to either the accrual or cash basis.
Cuestión planteada Tributación en el IRPF de la subvención.
La subvención destinada a financiar las cuotas del RETA se califica como subvención corriente y, por tanto, como rendimiento de actividad económica. Debe imputarse al periodo impositivo de su devengo, que ocurre cuando se aprueba y concede administrativamente. Si el contribuyente opta por el criterio de caja, se imputará en el periodo en que se produzca el cobro.
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